To survive and grow, leading-edge companies around the world recognize the need for new management accounting systems suited for today's advanced manufacturing technology. Accountants must become interdisciplinary to cope with increasing cross-functionality, flexibility, and responsiveness. This book provides an analysis of current best practices in management accounting in the U.S. and Japan. It covers critical issues and specific methods related to factory automation and computer integrated manufacturing (CIM), including target costing, overhead management, Activity-Based Management (ABM), and the cost management of software development. Sakurai's brilliant analysis lays the foundation for a more sophisticated understanding of the true value that management accounting holds in every aspect of your company.